Paragraph 23 Customs and Excise Management Act 1979 (c. 2)

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 1 para. 56ZA and cross-heading inserted by Public Authorities (Fraud, Error and Recovery) Act 2025 s. 85(4)
Sch. 1 para. 10 word substituted by Crime and Policing Act 2026 s. 171(3)(a)
Sch. 1 para. 92 word substituted by Crime and Policing Act 2026 s. 171(3)(a)
Sch. 1 para. 10 words substituted by Crime and Policing Act 2026 s. 171(3)(b)
Sch. 1 para. 92 words substituted by Crime and Policing Act 2026 s. 171(3)(b)
Sch. 1 para. 73Z and cross-heading inserted by Children’s Wellbeing and Schools Act 2026 s. 49(8)

The power of seizure conferred by section 118C(4) of the Customs and Excise Management Act 1979 (seizure of evidence of fraud offences).